Cet article est publié dans : Accounting courses |
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Download the guidebook from : http://www.patsula.com/ books/gb28.pdf
Tthis guidebook contains :
Introduction to Accounting …………………………………..6
The Accounting Cycle……………………………………… 16
A) Transaction Occurs…………………………………….. 18
Supporting Documents ……………………………………………………….18
B) Transaction Entered in Journal …………………….. 23
Cash vs. Accrual Accounting Methods…………………………………..23
Single & Double-entry Systems of Accounting……………………….27
Understanding Debits & Credits……………………………………………28
Making Journal Entries ……………………………………………………….31
Common Journal Entries for a Small Business ……………………….33
MORE Journal Entries for Small Businesses ………………………….37
C) Journal Entry Posted to General Ledger ………… 53
The Five Basic Types of Accounts ………………………………………..53
Setting up a Chart of Accounts …………………………………………….54
The Traditional Ledger ……………………………………………………….71
Making Ledger Entries………………………………………………………..72
The Synoptic Ledger ………………………………………………………….76
D) Trial Balance Prepared ……………………………….. 78
E) Trial Balance Adjustments Made…………………… 80
Types of Adjusting Entries…………………………………………………..80
Completing a Trial Balance Worksheet ………………………………….82
F) Financial Statements Prepared…………………….. 84
Preparing a Balance Sheet ………………………………………………….85
Preparing an Income Statement …………………………………………..88
How Detailed Should Financial Statements Be? ……………………..90
How Often Should Statements Be Prepared? …………………………90
Rules Regarding Statements in Ledgers………………………………..91
G) Financial Statements Posted to Ledger………….. 92
H) Books Closed & Prepared for Next Cycle…….. 93
Year End Book Closing Procedures………………………………………93
Setting-Up an Accounting System …………………….. 97
Single-Entry Cash Based Systems ……………………………………….97
Double-Entry Accrual Based Systems………………………………….105
Condensed Single-Entry Accounting Systems ………………………114
Envelope Journal Systems ………………………………………………..115
Single-Entry Income & Expense Journal Systems………………….116
Commercial Accounting Systems………………………………………..121
Computerized Accounting Systems …………………………………….124
Procedures for Handling Payroll ……………………… 129
Basic Payroll Record- Keeping Requirements……………………….129
U.S. Payroll Record-Keeping Requirements …………………………130
Canadian Payroll Record-Keeping Requirements ………………….134
Statement of Earnings and Deductions………………………………..138
General Accounting Tips ……………………………….. 141
Glossary of Accounting Terms………………………… 148
FIG. 1 – Trial Balance Worksheet ……………………………………….151
FIG. 2 – Income Statement………………………………………………..152
FIG. 3 – Balance Sheet …………………………………………………….153
FIG. 4 – Weekly Sales & Cash Report …………………………………154
FIG. 5 – Single-entry Cash Based System……………………………155
FIG. 6 – Double-entry Accural Based System ……………………….158
